HARI LAL AGRAWAL, J.

1. Whether Zarda manufactured by the petitioner firm will be covered within the ambit of tobacco, a notified agricultural produce within the meaning of S.2(1)(a) of the Bihar Agricultural Produce Markets Act, is the short but ticklish question which falls for decision in this case.

2. The petitioner firm manufactures Zafrani Zarda in the town of Muzaffarpur, which is an excisable commodity under the Central Excises and Salt Act. The fact that Zarda is prepared out of tobacco is not in dispute. The petitioners have stated the process of manufacturing Zafrani Zarda and the same is as follows.

At first plain water is sprinkled on the bundles of tobacco. It is allowed to ferment for some days so as to be able to generate heat. The stalks of tobacco are then broken and cleaned, and thereafter treated with permissible colours and compounds, and cut into thin strips by shearing machine. This product is known as Sada Zarda. Sada Zarda is then allowed to dry for some days for preparing zafrani zarda by coating it with Zafrani solution. Flavouring essence solution is sprinkled on it; besides various other commodities such as powdered Ilaichi, Long, Dalchini, Ment